Privately owned parent-child centers sought review of city tax assessor’s determination that centers did not qualify for the public-use exemption from property taxation.
After a bench trial, the Superior Court determined that centers qualified for the exemption. City appealed.
The Supreme Court of Vermont held that:
- Centers were wholly dedicated to public use;
- Centers directly benefited an indefinite class of persons; and
- Centers conferred a benefit on society as a result of the benefit conferred on the persons directly served, as required as part of the test for whether a property qualified for a public-use exemption from property taxation.